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STATE TAXATION AND OTHER ACTS AMENDMENT ACT 2016 (NO. 40 OF 2016) - SECT 3

Definitions

In section 3(1) of the Duties Act 2000

        (a)     insert the following definition—

""land development", in relation to land, means any one or more of the following—

        (a)     preparing a plan of subdivision of the land or taking any steps to have the plan registered under the Subdivision Act 1988 ;

        (b)     applying for or obtaining a permit under the Planning and Environment Act 1987 in relation to the use or development of the land;

        (c)     requesting under the Planning and Environment Act 1987 a planning authority to prepare an amendment to a planning scheme that would affect the land;

        (d)     applying for or obtaining a permit or approval under the Building Act 1993 in relation to the land;

        (e)     doing anything in relation to the land for which a permit or approval referred to in paragraph (d) would be required;

        (f)     developing or changing the land in any other way that would lead to the enhancement of its value;";

        (b)     for the definition of residential property substitute

" residential property has the meaning given by section 3G;".



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